Free Download Ifrs Red Book 2013 Pdf
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This is the official edition of the authoritative pronouncements of the International Accounting Standards Board issued at 31 December 2023. These Accounting Standards include changes that are not yet required at 1 January 2024
This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2024, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2024, excluding changes not yet required.
Esta edicin contiene las Normas de Contabilidad publicadas por el IASB hasta el 31 de diciembre de 2023. Estas Normas de Contabilidad incluyen los cambios que todava no son requeridos a 1 de enero de 2024.
Click on an Accounting Standard below to see information about all of the IASB and the Interpretations Committee's activities to support consistent application of that Accounting Standard. You will also find links to active projects that relate to the Accounting Standard.
Where are resources for preparing XBRL submissions in EDGAR?
The EDGAR Filer Manual provides certain technical requirements for filers to prepare, validate, and submit EDGAR-acceptable electronic filings in XBRL format. The EDGAR Filer Manual is available at Staff in the Division of Economic and Risk Analysis has also provided responses to a number of frequently asked questions about interactive data disclosure, available at
Who can I contact with questions on structuring disclosures using the IFRS Taxonomy?
You may email the Office of Structured Disclosure at Structu...@sec.gov or leave a voice mail at 202-551-5494. You may also sign up to receive announcements by email from the Office of Structured Disclosure as they are posted, at or via RSS feed at If you have questions of an accounting and/or reporting nature please refer to this page on contacting staff for advice. If you have questions related to an EDGAR filing matter please refer to this page on contacting the EDGAR filing team and/or the division that will review the filing. If you have legal questions, you may contact the Office of Chief Counsel in the Division of Corporation Finance online ( _fin_interpretive) or by phone ((202) 551-3500).
Where can I find more information about the IFRS Taxonomy?
The IFRS Taxonomy is issued by the IFRS Foundation. Information regarding the IFRS Taxonomy is available at -standards/ifrs-taxonomy/. The IFRS Foundation periodically publishes versions of the IFRS Taxonomy for public comment.
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I am interested, do you ever implemented Acumatica ERP and track accounting advance payments in foreign currency? I mean to track prepayments as a non-monetary assets and not to revalue them. To avoid additional explanations, this guy describes case quite well - -for-prepayments-in-foreign-currency-ifrs/.
How you account it in Acumatica, because it goes to Currency gain or loss account at the moment when Prepayment is applied to a Bill and prepayment amount is not considered as a cost of item (stock/non-stock).
I might be missing something, but it seems like there is no gain/loss to record on the prepayment, only on the AP Bill. So couldn't you just enter the prepayment in your home currency so it doesn't revalue, then enter the AP Bill in the foreign currency so it does revalue?
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